The Bankruptcy Court ordered the Westmoreland appellants as debtors in bankruptcy to turn over to the Trustee funds in the amount of $117,540.00 which they received from the Farm Service Administration under the Crop Disaster Program for a crop failure which occurred prior to the filing of their petition in bankruptcy, even though the funds were not received until the petition in bankruptcy had been filed. The Westmoreland debtors filed an appeal of this order to the United States District Court for the Western District of Louisiana. The district court affirmed the decision of the bankruptcy court and the Westmoreland debtors appealed to this Court.

We have carefully reviewed the briefs, the reply briefs, the record excerpts and relevant portions of the record itself. For the reasons stated by the district court in its opinion filed January 26, 2004, we affirm the action of the district court in affirming the decision of the bankruptcy court.

AFFIRMED.